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The role of consultant-researchers in the design and implementation process of a programme budget in a local government organization
Authors:Henk J. ter Bogt  G. Jan van Helden  
Affiliation:a University of Groningen, Faculty of Economics and Business, P.O. Box 800, 9700 AV Groningen, The Netherlands
Abstract:
Keywords:Consultant-researchers   Management accounting change   Local government   Institutional theory
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